https://www.taxtmi.com/caselaws?id=398070 The Tribunal held that the Commissioner of Income Tax (Appeals) was not justified in confirming the late fee levied under Section 234E by the Assessing Officer for periods before 01.06.2015. The Tribunal directed the deletion of the fee and interest levied under Section 220(2), allowing the appeals filed by the assessee based on the principle of favoring the assessee in cases of conflicting judicial decisions. en-us Mon, 31 Aug 2020 00:00:00 +0530 Sat, 05 Sep 2020 22:26:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398070 The Tribunal held that the Commissioner of Income Tax (Appeals) was not justified in confirming the late fee levied under Section 234E by the Assessing Officer for periods before 01.06.2015. The Tribunal directed the deletion of the fee and interest levied under Section 220(2), allowing the appeals filed by the assessee based on the principle of favoring the assessee in cases of conflicting judicial decisions. Case-Laws Income Tax Mon, 31 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398070